Social accounting and the public sector

• 成果类型: Article
• 署名作者: Aronsson, Thomas
• 署名单位: Umea University
• 刊物名称: INTERNATIONAL ECONOMIC REVIEW
• ISSN/ISSBN: 0020-6598
• DOI: 10.1111/j.1468-2354.2008.00482.x
• 发表日期: 2008
• 页码: 349-375
• 关键词: income-redistribution; welfare measurement; optimal taxation; MODEL; cost

摘要

This article contributes to the theory of social accounting. As such, it tries to extend earlier literature on the welfare equivalence of the comprehensive net national product in two main directions, both of which refer to the public sector. One is by considering welfare measurement problems associated with public good provision and redistributive policy, respectively, when the public revenues are raised by distortionary taxes. The other is by addressing the consequences of a federation-like decision structure, where independent tax and expenditure decisions are made both by the central government and by lower level governments.